STATE OF KERALA Vs. V R KALLIYANIKUTTY

JUDGEMENT

(1.) Leave granted in S. L. P. (C) No. 12051 of 1988.

(2.) All these appeals raise a common question of law whether a debt which is barred by the law of limitation can be recovered by resorting to recovery proceedings under the Kerala Revenue Recovery Act of 1968. A Division Bench of the Kerala High Court in the impugned common judgment dated 2-11-1987 in C. A. No. 4211 of 1988, C. A. No. 4303 of 1988 and C. A. No. 4175 of 1988 held that in the absence of any provision in the Kerala Revenue Recovery Act creating a substantive right to recover time-barred debts, the said Act which provides for summary recovery cannot be availed of once the period prescribed for recovery under the Limitation Act has expired. This judgment of the Division Bench of the Kerala High Court was followed by a subsequent Division Bench in its judgment dated 29-1-1988 which is the subject matter of appeal arising from S. L. P. (C) No. 12051 of 1988. The above decisions of the Division Bench, however, have been overruled by a Full Bench of the Kerala High Court by its judgment dated 10-4-1996 which is the judgment under appeal in C. A. Nos. 12393 and 12394 of 1996. All these appeals, have, therefore, been heard together.

(3.) The Kerala Revenue Recovery Act, 1968 is an Act to consolidate and amend the laws relating to recovery of arrears of public revenue in the State of Kerala. Under Section 5 of the Kerala Revenue Recovery Act of 1968, "whenever public revenue due on land is in arrear," such arrear, together with interest, if any, and cost of the process may be recovered by one or more of the modes set out in that section. One of the modes so prescribed is attachment and sale of the defaulter's movable or immovable property. Under Section 68 of the said Act, "all sums due" to the Government on account of quit rent or revenue other than public revenue dues on land, as also all sums declared by any other law for the time being in force to be recoverable as arrear of public revenue "due" on land or land revenue can be recovered under the provisions of the said Act. Under Section 2(a) of the said Act "arrears of public revenue due on land" is defined to mean the whole or any portion of any list or instalment of such revenue not paid on the day on which it falls due according to the kistbandy or any engagement or usage. Under sub-section (j) of Section 2 "public revenue due land" means the land revenue charged on the land and includes all other taxes, fees and cesses on land, whether charged on land or not, and all cesses or other dues payable to the Government on account of water used for purposes of irrigation. The Act, therefore, provides a method for speedy recovery of arrears of public revenue. Under section 71, however, there is a provision for extending the Act to recovery of certain other dues if the Government is satisfied that it is necessary to do so in public interest. Under Section 71 it is provided as follows:-